1998 (10) TMI 254

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..... in this case manufactured and exported certain goods. They later filed a claim for refund of the accumulated Modvat credit on the inputs used in the manufacture of such goods exports. The show cause notice dated 24-4-1996 made the following allegation : Whereas it appears the claims of M/s. Century Laminating Co. Ltd. are not admissible on the ground that they have exported their goods under DE .....

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..... y gone through the contents of show cause notice, defence reply of the assessee, minutes of personal hearing and relevant case papers and found that a harmonious construction of the Import-Export Policy Para-250(2) along with relevant Customs Notification clearly prohibits benefit both of duty free import of inputs and refund under Rule 57F for credit taken on inputs used in goods exported. 3. .....

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..... ly argued by the appellants that the concerned rule has no such in-built provision. 6. What the jurisdictional authority has done is to deny the first benefit where the machinery to avoid double benefit requires stoppage of the second benefit. 7. The impugned order does not survive. Both lower orders are set aside. The Assistant Commissioner is directed to consider the claim on merits after he .....

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